ABSTRACT
The research aims to analyze the value chain of dairy products in Iraq (Abu Ghraib/Study Case) factories for the year 2022, where value chain rings are identified to discuss and track the most important determinants and problems in the value chain rings of dairy products and their basic and secondary activities, as well as calculate the value added of the products by subtracting the total revenues of products from their variable costs. Research data were collected for the period 2022. Preliminary information and data from its field sources and personal interviews were collected through a questionnaire prepared for this purpose for each level of chain loop from suppliers, producers, marketers and consumers. Data was collected on production, costs, profits and revenues. The estimated results indicated that variable costs accounted for the largest share of total dairy costs in the research sample at 83.8% of total costs due to the cost of butter and free fat (9358) thousand dinars, ranked first among variable cost paragraphs 36.1% of total variable costs, while fixed costs accounted for 16.2% of total costs. Research results also found that the total value added of production in Abu Ghraib factories was (4687230.46) Dinars. The most important conclusion is that the analysis of the value chain of Pan Abu Ghraib dairy products is the high variable costs resulting in higher total costs of dairy production. This is negatively reflected in the market produced quantities. The most important recommendations of the research were to reduce the variable costs of all the value chain as well as to reduce the import of dairy products from abroad to support the local product and increase market share.
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Social responsibility has achieved tremendous attention by academicians and practitioners to focus on social responsibility accounting. However, many studies around the globe have been conduct to measure the outcomes of social responsibility accounting. This paper presents the impact of applying the supply chain strategy (SCS) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The inconclusive results of earlier studies stimulated this research to social responsibility accounting-financial performance. The equivocal results of this phenomenon urge this study to investigate the role of other factors in the relationship of social responsibility accounti
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Islamic shrines architecture is one of the Islamic Architectural building types. It is called (Thresholds); (Atabat) in Arabic. Thoroughbred throughout the Islamic world from the east to west. In addition, it carries the style features and peculiarities of uniqueness from the rest of the types of Islamic architecture. By virtue of the particularity of its function as tomb for important person in Islamic history. Islamic shrines architecture has grown and evolved in started from the small shrines, and then taken to widen with the evolution of time in line with the value of the event and the rituals associated with it. Some of them to became centers of large cities of the largest in many parts of the Islamic world.
... Show MoreThis study aims to assess the removal efficiency andestablish the BOD5 and COD statisticalcorrelation of the sewage flowing in Al-Diwaniyah wastewater treatment plant in Iraq during the study period (2005-2016). The strength of the influent wastewater entering the plant varied from medium to high in strength. High concentrations of BOD5 and COD in the effluent were obtained due to the poor performance of the plant. This was observed from the BOD5 /COD ratios that did not confirm with the typical ratios for the treated sewage. To improve the performance of this plant, regression equations for BOD5 and COD removal percentages were suggested which can be used to facilitate evaluation of liquid waste and optimal control process. The equations
... Show MoreA total of 54 abu mullet Planiliza abu (Heckel, 1843) were collected from two stations (north and south stations) along the Euphrates River near Samawa City, Al-Muthanna province and were examined during the period from October 2016 till September 2017 for parasites. Six out of 35 examined fishes from the north station (17.1%) and one out of 19 examined fishes (5.3%) from south station were infected with the microcotylid Solostamenides paucitesticulatus Kritsky & Öktener, 2015. The parasite was illustrated and described, and it is considered as a new record for the parasitic fauna of fishes of Iraq.
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The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an
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